The Statement of Cash Flows Is Helpful to Financial Managers

The Statement of Cash Flows is helpful to financial managers in that:

A) It calls attention to unusual changes in either the major categories of cash flow or specific items so that the financial manager can pinpoint problems the firm may be having
B) It calls attention to the expenses deducted to determine net income.
C) Financial managers can create pro forma statements to determine whether or not the firm will need additional external financing.
D) All of the above
E) Both (a) and (c)